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An Austrian national residing in Poland inquires about their tax residence in Spain and the possibility of applying the special tax regime for posted workers. The DGT clarifies the criteria for determining tax residence and the conditions for accessing the special taxation regime under Non-Resident Income Tax.
Question raised 1. Tax residence of the applicant in the years 2016 and following.
Tax residence is determined by staying for more than 183 days or by the center of economic interests. The taxpayer may opt for the special regime under Article 93 of the LIRPF if their relocation is due to an employment contract, they have not been a resident in Spain in the previous ten periods, and they do not derive income from a permanent establishment. Interest from loans or deposits abroad shall not be taxed in Spain under this regime if they are not paid by residents or permanent establishments in Spain.
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